Research on Accounting and Application of University Digital Assets

DOI

10.2991/ceed-18.2018.69How to use a DOI?

Keywords

Digital Asset; Accounting; Measurement Basis; Value-added Development

Abstract

As the most important institution for knowledge creation, colleges and universities have accumulated a large number of digital assets under the support of information technology such as big data and cloud computing. However, current academic research on university digital assets mainly focuses on the formation process and management development. There are few studies on the accounting of digital assets in colleges and universities. This paper focuses on the analysis of the concept, characteristics and classification of university digital assets, and introduction of accounting of university digital assets. Finally, the conclusions are drawn and the development and application of university digital assets are forecasted.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Kang Wei-guo
PY  - 2018/12
DA  - 2018/12
TI  - Research on Accounting and Application of University Digital Assets
BT  - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018)
PB  - Atlantis Press
SP  - 353
EP  - 358
SN  - 2352-5398
UR  - https://doi.org/10.2991/ceed-18.2018.69
DO  - 10.2991/ceed-18.2018.69
ID  - Wei-guo2018/12
ER  -